LEADER 05411nam 2200877 450 001 9910794650503321 005 20230630003202.0 010 $a90-8722-669-1 010 $a90-8722-670-5 035 $a(CKB)4100000011946106 035 $a(MiAaPQ)EBC6631189 035 $a(Au-PeEL)EBL6631189 035 $a(OCoLC)1260346906 035 $a(EXLCZ)994100000011946106 100 $a20220602d2021 uy 0 101 0 $aeng 135 $aurcnu|||||||| 181 $ctxt$2rdacontent 182 $cc$2rdamedia 183 $acr$2rdacarrier 200 04$aThe history of double taxation conventions in the pre-BEPS era /$feditors, Michael Lang, Ekkehart Reimer 210 1$aAmsterdam, Netherlands :$cIBFD Publications,$d[2021] 210 4$dİ2021 215 $a1 online resource (1005 pages) 300 $aIncludes index. 311 $a90-8722-668-3 327 $aChapter 1: Some observations on the transition from tax statehood to international taxation /$rThier, A.$g; p. 3-21 327 $aChapter 2: Writing tax treaty history /$rVann, R.J.$g; p. 23-45 327 $aChapter 3: The definition of company residence in early UK tax treaties and its influence on the OECD Model /$rAvery Jones, J.F.$g; p. 47-66 327 $aChapter 4: The history of Austria's double tax conventions /$rGorgiev-Oberascher, F.$rKoppensteiner, F.$g; p. 69-92 327 $aChapter 5: The history of Germany's double tax conventions /$rNieden, B. zur$rBra?unig, C.$g; p. 93-167 327 $aChapter 6: The history of Swiss double tax conventions /$rRaas, S.$rRentzsch, D.P.$g; p. 169-204 327 $aChapter 7: The history of Hungarian double tax conventions /$rKolozs, B.$g; p. 205-217 327 $aChapter 8: The history of Dutch double tax conventions /$rBurgers, I.J.J.$rSchutte, N. (Nico)$rAdema, R.P.C.$g; p. 219-305 327 $aChapter 9: The history of Belgian double tax conventions /$rRichelle, I.$rTraversa, E. (Edoardo)$g; p. 307-328 327 $aChapter 10: The history of Italy's double tax conventions /$rParolini, A.$g; p. 329-351 327 $aChapter 11: The history of Poland's double tax conventions /$rTet?ak, K.$g; p. 355-377 327 $aChapter 12: The history of Czech double tax conventions /$rNerudova?, D.$rBalco, T.$g; p. 379-398 327 $aChapter 13: The history of Slovakia's double tax conventions /$rKubicova?, J.$rHolczerova?, J.$g; p. 399-435 327 $aChapter 14: The history of Spain's double tax conventions /$rGrau Ruiz, M.A.$g; p. 439-464 327 $aChapter 15: The history of Portugal's double tax conventions /$rFernandes, J. Almeida$g; p. 465-480 327 $aChapter 16: The history of Brazilian tax treaties /$rSchoueri, L.E.$g; p. 481-505 327 $aChapter 17: The history of Colombian double tax conventions /$rMosquera Valderrama, I.J.$g; p. 507-533 327 $aChapter 18: The history of UK double tax conventions /$rCleave, B.$g; p. 537-564 327 $aChapter 19: The history of US double tax conventions /$rGustafson, C.H.$g; p. 565-582 327 $aChapter 20: The history of Canada's double tax conventions /$rBrooks, K.$g; p. 583-621 327 $aChapter 21: The history of Australia's double tax conventions /$rTaylor, C.J.$g; p. 623-691 327 $aChapter 22: The history of New Zealand's double tax conventions /$rSmith, A.M.C.$g; p. 693-727 327 $aChapter 23: The history of Mauritius' double tax conventions /$rErriah, D.R.$g; p. 729-746 327 $aChapter 24: The history of Israel's double tax conventions /$rMenuchin, S.N.$rBrauner, Y.$g; p. 747-755 327 $aChapter 25: The history of Slovenia's double tax conventions /$rHauptman, L.$rTas?kar Beloglavec, S.$g; p. 759-766 327 $aChapter 26: The history of Croatia's double tax conventions /$rArbutina, H.$rZ?unic? Kovac?evic?, N.$g; p. 767-791 327 $aChapter 27: The history of Romania's double tax conventions /$rPa?un, C.A.$g; p. 793-804 327 $aChapter 28: The history of Greek double tax conventions /$rMatsos, G.$g; p. 805-818 327 $aChapter 29: The history of Russia's double tax conventions /$rVinnitskiy, D.V.$g; p. 819-835 327 $aChapter 30: The history of Belarusian double tax conventions /$rStrachuk, V.$g; p. 837-857 327 $aChapter 31: The history of Estonia's double tax conventions /$rPahapill, H.$rAlbin, T.$g; p. 859-881 327 $aChapter 32: The history of Japan's double tax conventions /$rMatsubara, Y.$g; p. 885-914 327 $aChapter 33: The history of China's double tax conventions : from inequity to equity /$rJin, C. (King, H.)$g; p. 915-938 330 $aThis book analyses the evolution of tax treaties practices from the early days of the history of international taxation until the beginning of the BEPS era. 606 $aTax administration and procedure$xHistory$zEurope 606 $aDouble taxation$xHistory$zEurope 607 $aEurope$2fast 608 $aHistory.$2fast 615 0$aTax administration and procedure$xHistory 615 0$aDouble taxation$xHistory 676 $a343.0526 702 $aReimer$b Ekkehart 702 $aLang$b Michael$f1965- 801 0$bMiAaPQ 801 1$bMiAaPQ 801 2$bMiAaPQ 906 $aBOOK 912 $a9910794650503321 996 $aThe history of double taxation conventions in the pre-BEPS era$93845593 997 $aUNINA